Section 2(12A) Income Tax: ‘Books or Books of Account’ – Meaning

As per Section 2(12A) of the Income Tax Act, 1961, unless the context otherwise requires, the term ‘Books or Books of Account’ has the following Meaning/ Definition:

Section 2(12A) of the Income Tax Act, 1961

“Books or Books of Account” includes ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data stored in a floppy, disc, tape or any other form of electro-magnetic data storage device;

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